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TREAS/IRS RIN: 1545-BN87 Publication ID: Spring 2025 
Title: REIT Income Tests 
Abstract:

The proposed regulations will provide guidance clarifying the definition of income in section 856(c)(3) for purposes of the Real Estate Investment Trust (REIT) qualification tests.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 856   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/00/2026 
Additional Information: REG-132732-14 (NPRM) Drafter attorney: Kimberly Seskin (202) 317-6945 Reviewer attorney: Andrea Hoffenson (202) 317-6945 Treasury attorney: Jonathan LaPlante (202) 705-5035 and Vivek Chandrasekhar, (202) 622-1082 CC: FIP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Kimberly Seskin
Attorney
Department of the Treasury
Internal Revenue Service
Service, 1111 Constitution Avenue NW, Room 3547,
Washington, DC 20224
Phone:202 317-6945
Fax:855 574-9025
Email: kimberly.p.seskin@irscounsel.treas.gov